The Sumter County Assessor’s Office’s primary mandate is to establish property values, utilizing standard appraisal practices, for all real property and mobile homes in Sumter County. We mass assign values and determine the eligibility for assessment ratios that are used in the calculation for property taxation; however, we do not calculate or determine the amount of actual taxes. Amount of actual taxes is based on the budgetary requirements to provide services deemed necessary by the governing body. Taxes are then calculated by the County Auditors Office and collected by the County Treasures Office. We have on staff appraisers that are licensed by the South Carolina Real Estate Appraisers Board. We also handle various applications for special assessment such as: Legal Residence applications, Agricultural Use Value applications, and other discounts for developers and land owners. We are regulated by the South Carolina Department of Revenue, and are governed by South Carolina State Law.

Primary Services:

Appraisal of all real estate within Sumter County for tax purposes.

Handle applications for the owner-occupied, Residential Special Assessment ("Tax Break" for owner-occupied residences.)

If you are mailed an assessment notice, you must voice any disagreement in writing within 90 days of the mailing of the notice.

If there was no notice mailed, you must voice disagreement in writing on or before the first penalty date for the taxes you are appealing. Generally this is 15 January of the year after the bill is issued.